Section 316-34-006 - ISSUANCE OF DECLARATORY ORDER006.01 The Tax Commissioner shall issue his or her declaratory order within 60 days after the date the petition was filed.006.02 The declaratory order shall be in writing and include the following: 006.02A The names of all parties to the proceeding;006.02B The facts upon which the order is based;006.02C The statute, rule, regulation, revenue ruling, or order at issue in the matter;006.02D The Tax Commissioner's conclusions as to the applicability of the law or action to the facts;006.02E The Tax Commissioner's conclusions as to the legal effect or result of applying the law or action to the facts; and006.02F The reasons relied upon by the Tax Commissioner to support his or her conclusions.006.03 A copy of the declaratory order shall be served upon each party by certified mail, return receipt requested.006.04 A declaratory order has the same status and binding effect as an order issued in a contested case.006.05 If the Tax Commissioner has not issued a declaratory order within 60 days after the petition has been filed, the petition shall be deemed to have been denied.316 Neb. Admin. Code, ch. 34, § 006
Section 84-912.01(5),(6),and (7), R.R.S. 2008. November 6, 2010.